ST公司资产减值与盈余管理关系的实证研究

本文运用实证研究方法,检验ST公司是否在被ST的当年和摘帽当年是否利用资产减值准备大额调整利润以盈余管理的目的以及市场的反应,实证结果表明两个假设都没有得到证实,可能的原因包括所选样本数量较少、关键控制变量缺失。

This article utilizes the empirical study method, examines ST Corporation whether in by the ST same year and put off hat whether in the past using the property depreciation preparation large quantity adjustment profit by the earnings management's goal as well as the market response, the real diagnosis result indicated two suppositions both have not obtained the confirmation, the possible reason to include chooses the sample quantity to be few, the key control variable flaw.